| 单词 | statutory audit |
| 释义 | statutory audit An audit of a company as required by the Companies Act 1985, subject to small company exemptions. The auditors are required to report to the company's members on all accounts of the company, copies of which are laid before the company in general meeting. Under the amended regulations passed in 2004, companies with a balance sheet of not more than £2.8 million and turnover of not more than £5.6 million may be exempt from the statutory audit. |
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